Chapter 1: A partial listing of costs incurred during December at VW Repair Company appears below. What is the total of the manufacturing overhead costs for October? Advertising Expense........... Direct materials........ Factory Supervisor salary....... $ 20,000 $40,000 $ 20,000 Depreciation on Sales Staff Building............. $ 80,000 Rent on factory equipment.......... Indirect materials....... $125,000 $165,000 O $85,000 $45,000 $ 10,000 $ 15,000